2024-06-17T10:26:02+00:00 2023-12-31 420714325 RSM US LLP 919 East Main Street Suite 1800 Richmond VA 23219 990 2023-01-01 540445205 Young Men's Christian Association of South Hampton Roads YOUN 7576249622 920 Corporate Lane Chesapeake VA 23320 ANTHONY WALTERS CEO 2024-06-17 true ANTHONY Walters 999009999 Meredith Bell P01696827 8042822121 2023 2023-04-26 12:10:37Z YMCA of South Hampton Roads Anthony Walters 920 Corporate Lane Chesapeake VA 23320 81333800 false X www.ymcashr.org X 1885 VA TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT MIND & BODY FOR ALL 35 35 3063 1152 0 0 11034280 5696911 41096405 45903528 1436332 1056426 1003815 815686 54570832 53472551 40376 47991 0 0 26331012 30001304 0 0 2235483 22269401 23794359 48640789 53843654 5930043 -371103 130618991 125381773 39013995 32708832 91604996 92672941 X SEE SCHEDULE O false false 27241538 0 28081824 Healthy Living: In the quest for a healthier, happier community, the YMCA of South Hampton Roads stands as a beacon of hope and vitality. From group workouts to specialized programs tailored for seniors and individuals battling chronic illnesses, we're on a mission to redefine wellness for all ages and abilities. In 2023, our impact reached 163,580 individuals and provided $3,018,450 in membership subsidies to help those facing financial barriers access to the Y. But our commitment to accessibility doesn't end there. With the Virtual Y, we've transcended physical boundaries, serving 10,414 individuals with affordable online fitness and enrichment classes, proving that wellness knows no bounds. 18179957 18355 17324203 Youth Development: At the YMCA of South Hampton Roads, we're not just shaping futures; we're igniting potential. Every child and teen deserves the chance to unlock their unique talents and discover the boundless heights they can reach. Our transformative programs, from state-licensed summer camps to ACA-accredited overnight adventures, isn't just about fun-it's about fostering academic excellence, cultivating healthy habits, and instilling values that last a lifetime. In 2023, as families turned to us in record numbers for youth recreation and child care services, we proudly supported more than 33,600 children through our diverse offerings. But behind these numbers lie countless stories of empowerment and growth. Despite the challenges of a shifting labor market, we remained steadfast in our commitment, providing $1,866,507 in financial aid to 4,666 children, ensuring that no one is left behind on their journey to success. 293550 29636 497501 Social Responsibility: For 179 years, the YMCA has been more than just a community institution; we're agents of change, driven by a profound sense of duty to uplift and empower those around us. Through initiatives like Togetherhood, our members lead the charge in addressing local needs and fostering a culture of service and compassion. Our volunteers, numbering 1,152 strong, dedicated 18,256 hours to serving their neighbors, embodying the spirit of selflessness and camaraderie that defines us. In 2023, our vision of a more equitable society took tangible form, with an additional three YMCA locations designated as Health Equity Campuses, offering vital resources to those in need. This addition brought our Health Equity Campus total to six locations. With the support of generous donations from our partners, the Y's drowning prevention program, Safety Around Water, offered equitable access and transportation services to 4,234 children. And as we look to the future, our resolve only strengthens. Whether it's through innovative programs like the Impact Network, dedicated to tackling pressing community issues, or initiatives like the sponsor-a-teen membership program, a fully donor-funded program which welcomed nearly 4,000 young people aged 13-18 to our ranks, we're committed to building a brighter tomorrow. 26905 0 65056 OTHER: Beyond our core pillars of youth development, healthy living, and social responsibility, our offerings extend to a myriad of adult programs, golf tournament fees, and engaging events that include conferences and trainings, ensuring that everyone has a place to belong and thrive. 26905 65056 45741950 true true false true false false false false true true false false false true true true false false false false false false false true false false true false true true false false false false false false false false false false true false false false false false false false false true 61 0 true 3063 true false false false false false true true false false false false false false X 35 35 true false false false false false false true true false true true true true true true true true true true true true VA X Susan E Ohmsen 7576249622 920 Corporate Lane Chesapeake VA 23320 CLYDE CLARK ASSISTANT TREASURER 3.0 X X 0 0 0 IAN HOLDER BOARD CHAIR 3.0 X X 0 0 0 JOHN SETTLE TREASURER 3.0 X X 0 0 0 LUKE KELLAM SECRETARY 3.0 X X 0 0 0 STEVE ROMINE CHAIR ELECT 3.0 X X 0 0 0 YVONNE ALLMOND VICE CHAIR 3.0 X X 0 0 0 CAMERON ROBINETT DIRECTOR 1.0 X 0 0 0 DAN SHELTON DIRECTOR 1.0 X 0 0 0 DANA W GRAVES DIRECTOR 1.0 X 0 0 0 DUDLEY WARE DIRECTOR 1.0 X 0 0 0 EVERETT BIRDSONG DIRECTOR 1.0 X 0 0 0 HAROLD WILLIAMS DIRECTOR 1.0 X 0 0 0 HEATHER CARR DIRECTOR 1.0 X 0 0 0 IAN CHECCIO DIRECTOR 1.0 X 0 0 0 JENNIFER STEVENS DIRECTOR 1.0 X 0 0 0 JESSICA MELTON DIRECTOR 1.0 X 0 0 0 KATHRYN ABSHIRE DIRECTOR 1.0 X 0 0 0 KELLI WEBB DIRECTOR 1.0 X 0 0 0 LEIGH CASON DIRECTOR 1.0 X 0 0 0 LESLIE SHROYER DIRECTOR 1.0 X 0 0 0 MARYLYNN MORALES DIRECTOR 1.0 X 0 0 0 MAURA MARKS DIRECTOR 1.0 X 0 0 0 MICHELLE WOODHOUSE DIRECTOR 1.0 X 0 0 0 NICOLE DOCKERY DIRECTOR 1.0 X 0 0 0 R STEPHEN BEST SR DIRECTOR 1.0 X 0 0 0 RODNEY OLIVER DIRECTOR 3.0 X 0 0 0 ROSS VIERRA DIRECTOR 1.0 X 0 0 0 S PAUL O'NEAL DIRECTOR 1.0 X 0 0 0 SARAH JANE KIRLAND DIRECTOR 1.0 X 0 0 0 SHERRY TIABA DIRECTOR 1.0 X 0 0 0 STENETTE BYRD III DIRECTOR 1.0 X 0 0 0 STEVE CHAPLIN DIRECTOR 1.0 X 0 0 0 TARA RAMSEY DIRECTOR 1.0 X 0 0 0 WILL TAYLOR DIRECTOR 1.0 X 0 0 0 WILLIAM STULB DIRECTOR 1.0 X 0 0 0 ZACHARY MCDANIEL DIRECTOR 1.0 X 0 0 0 ANTHONY O WALTERS SR PRESIDENT/CEO 50.0 X 359488 0 45357 SUSAN E OHMSEN EXECUTIVE VICE PRESIDENT/CFO 50.0 X 269881 0 38640 ADAM M KAHRL EXECUTIVE VICE PRESIDENT/COO 50.0 X 229944 0 36471 AMELIA BAKER CHIEF EXPERIENCE OFFICER 50.0 X 202158 0 29861 JANEINE SPENCER CHIEF PEOPLE AND CULTURE OFFICER 50.0 X 219510 0 603 TIMOTHY RICHARDSON CHIEF LEGAL OFFICER 50.0 X 237896 0 6180 CHRISTINE DUNCAN SENIOR VICE PRESIDENT 50.0 X 137236 0 22243 KATHERINE KOSKY VICE PRESIDENT 40.0 X 145566 0 18374 MARGARET THOMPSON CHIEF STRATEGY OFFICER 50.0 X 132886 0 19931 MICHELE CATALANO CHIEF DEVELOPMENT OFFICER 50.0 X 127399 0 380 TODD HEINECKE SENIOR VICE PRESIDENT 50.0 X 150908 0 23715 2212872 0 241755 20 false true false SUSSEX DEVELOPMENT CORP 109 S Lynnhaven Road VIRGINIA BEACH VA 23452 GENERAL CONTRACTOR 1479647 MID ATLANTIC COMPANIES INC 1640 Donna Drive Suite 105 Virginia Beach VA 23451 BUILDING MAINTENANCE 1081896 COASTAL DESIGN AND CONSTRUCTION INC PO Box 650 Gloucester VA 23061 GENERAL CONTRACTOR 1015000 SHEDRICK ENTERPRISES LLC 109 Gainsborough Square Suite G 716 Chesapeake VA 23320 GENERAL CONTRACTOR 664034 JRC SERVICES LLC 417 Network Station Suite 101 CHESAPEAKE VA 23320 BUILDING AND POOL MAINTENANCE 386528 15 462814 0 187536 0 2105070 2941491 870312 5696911 Membership Revenue 26847230 26847230 Childcare Revenue -- School Age 7533787 7533787 Day Camp Revenue 4523445 4523445 Resident Camp Revenue 2495880 2495880 Childcare Revenue -- Infant/Toddler/Preschool 879568 879568 3623618 3623618 0 0 45903528 1266234 0 0 1266234 0 0 0 0 0 0 0 0 779601 0 0 0 779601 0 779601 0 0 779601 27182119 12500 27252928 151499 -70809 -138999 -209808 0 0 -209808 185991 187536 192882 -6891 0 -6891 0 0 0 0 0 0 241860 263940 -22080 0 0 -22080 Miscellaneous revenues 624100 65056 65056 0 0 0 0 0 0 65056 53472551 45968584 0 1807056 47991 47991 0 0 0 0 0 0 1678309 273625 1258635 146049 0 0 0 0 24556601 21881042 1748112 927447 1153285 925637 149295 78353 689918 530181 111326 48411 1923191 1642846 205080 75265 0 0 0 0 11690 0 11690 0 77408 0 77408 0 713 713 0 0 0 0 43648 0 23378 20270 449602 366213 66393 16996 509934 40162 448384 21388 4749494 4452708 164915 131871 747665 348026 377801 21838 0 0 0 0 7612793 7196211 181661 234921 1088882 894068 135919 58895 0 0 0 0 595282 291216 142583 161483 689506 587325 68120 34061 509057 0 495092 13965 4922142 4676035 98443 147664 1303185 1156334 70606 76245 Equipment Maintenance 229205 220916 4388 3901 Licenses and Dues 101489 86114 8248 7127 Employee Testing, Vaccines and Record Checks 75152 74842 116 194 Volunteer Recognition 15950 9364 3330 3256 61562 40381 15298 5883 53843654 45741950 5866221 2235483 0 0 0 0 5686 5864 21804271 9293513 7032423 5933996 686409 532692 0 0 0 0 0 0 0 0 421815 539849 154979774 76257671 77750229 78722103 18451779 26088327 2088759 2350519 0 0 0 2377620 1914910 130618991 125381773 5027226 2845648 0 0 2264527 2750491 19164653 17628711 0 0 0 0 4776945 4392529 0 0 7780644 5091453 39013995 32708832 75615524 77723386 15989472 14949555 0 0 0 0 0 0 91604996 92672941 130618991 125381773 X -371103 1072288 0 0 0 366760 X false true X true false X 6645743 16897841 13362117 11034280 5696911 53636892 0 0 0 0 0 0 0 0 0 0 0 0 6645743 16897841 13362117 11034280 5696911 53636892 753614 52883278 971354 959600 1020000 1400728 2045835 6397517 0 0 0 0 0 0 796318 379537 357943 413593 427851 2375242 62409651 196814405 0.8474 0.8530 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM SPECIAL EVENTS FUNDRAISING, COLUMN A - 199558.0, COLUMN B - 62567.0, COLUMN C - 171678.0, COLUMN D - 186676.0, COLUMN E - 185991.0, COLUMN F - 806470.0; DESCRIPTION - GROSS REVENUES FROM SALE OF INVENTORY, COLUMN A - 596760.0, COLUMN B - 316970.0, COLUMN C - 186265.0, COLUMN D - 226917.0, COLUMN E - 241860.0, COLUMN F - 1568772.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 713 0 713 0 53799293 0 53800006 0 1000000 0 250000 0 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 506 650 650 713 2519 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 Schedule C, Part II-A, Line 1b, Column (b) The YMCA of South Hampton Roads is a member of the Virginia Alliance of YMCAs. The Virginia Alliance of YMCAs advocates for the cause of strengthening community through legislation. A portion of dues paid to the Virginia Alliance of YMCAs goes towards lobbying efforts. 3805381 28571 551670 0 180541 20270 4184811 4566409 60494 -621013 163780 36729 3805381 3279850 777012 691246 134631 47068 4566409 3075492 25746 339458 125847 34999 3279850 2445831 280996 502015 120886 32464 3075492 0.02 0.738 0.242 true false 14236171 14236171 113952187 57269623 56682564 5968964 2543282 3425682 18173072 14525759 3647313 2649380 1919007 730373 78722103 Refundable Advance - Conditional Grants 3146428 Current portion of lease liabilities - operating leases 477299 Long-term portion of lease liabilities - operating leases 1467726 5091453 X 55038173 1072288 50028 0 366760 1489076 53549097 43648 -120194 -76546 53472551 53970228 50028 0 120194 170222 53800006 43648 0 43648 53843654 Schedule D, Part V, Line 4 Intended uses of endowment funds THE YMCA OF SOUTH HAMPTON ROADS ALLOCATES FUNDS FROM THE ENDOWMENT TO SUPPORT FINANCIAL ASSISTANCE FOR THOSE IN NEED IN VARIOUS PROGRAMS. DONOR-DESIGNATED SCHOLARSHIPS EXIST FOR THE FIRST TEE, RESIDENT CAMP AT CAMP SILVER BEACH, AND VARIOUS PROGRAMS AT THE BLOCKER NORFOLK, EASTERN SHORE, SUFFOLK, FRANKLIN, HILLTOP, AND OUTER BANKS BRANCHES. THE BOARD OF DIRECTORS DETERMINES THE PROGRAM AREAS THAT RECEIVE ENDOWMENT FUNDING FOR NON-DONOR DESIGNATED FUNDS. FOR 2023, THEY INCLUDED SCHOLARSHIPS AT THE Y ON GRANBY LOCATION. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Management has evaluated the YMCA's tax positions and concluded that the YMCA has taken no uncertain tax positions that require adjustment to the financial statements to comply with the accounting standard on accounting for uncertainty in income taxes. The YMCA files an informational Form 990 and exempt organization business income tax return Form 990-T, if required. Generally, the YMCA is no longer subject to income tax examinations by the federal, state or local tax authorities for years before 2020. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in interests in net assets held by others - 366760 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Impairment loss on donated land - -120194 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Impairment loss on donated land - 120194 CLAUDE KING GOLF TOURNAMENT 139491 54891 84600 0 34592 19000 29717 74 16413 CORPORATE GOLF TOURNAMENT 71740 46800 24940 0 10078 7940 9940 350 1627 5 162296 85845 76451 0 3097 10455 15429 800 33370 373527 187536 185991 0 47767 37395 55086 1224 51410 192882 -6891 true Norfolk State University Foundation Inc 700 Park Avenue Suite 410 Norfolk VA 23504 237235954 501(c)(3) 7000 5K Run/Walk Sponsorship ($2,000) and Corprew Ave Foundation scholarship donation ($5,000) NAC Save Our Youth Foundation Inc 1618 Varsity Drive Chesapeake VA 23324 300358715 501(c)(3) 8250 Boys and Young Men of Color Stem Program donation ($7,500) and Table Sponsor for Black Tie Gala ($750) YMCA Blue Ridge Assembly 84 Blue Ridge Circle Black Mountain NC 28711 560532130 501(c)(3) 5000 To further exempt purpose YMCA Emergency Assistance Fund 101 N Wacker Drive Chicago IL 60606 237038211 501(c)(3) 10000 Support of YMCA Employee Assistance Fund Program 4 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE YMCA OF SOUTH HAMPTON ROADS RECEIVES REPORTS FROM ORGANIZATIONS THAT RECEIVE GRANTS THAT SUBSTANTIATES THE USE OF FUNDS. X X X X X false false false true false false false false false ANTHONY O WALTERS SR PRESIDENT/CEO 325807 0 24259 0 9422 0 39600 0 5757 0 404845 0 0 0 SUSAN E OHMSEN EXECUTIVE VICE PRESIDENT/CFO 241073 0 18888 0 9920 0 33054 0 5586 0 308521 0 0 0 ADAM M KAHRL EXECUTIVE VICE PRESIDENT/COO 203338 0 17179 0 9427 0 30067 0 6404 0 266415 0 0 0 AMELIA BAKER CHIEF EXPERIENCE OFFICER 180766 0 12286 0 9106 0 24666 0 5195 0 232019 0 0 0 TIMOTHY RICHARDSON CHIEF LEGAL OFFICER 219359 0 8753 0 9784 0 0 0 6180 0 244076 0 0 0 JANEINE SPENCER CHIEF PEOPLE AND CULTURE OFFICER 206059 0 4315 0 9136 0 0 0 603 0 220113 0 0 0 KATHERINE KOSKY VICE PRESIDENT 133119 0 5933 0 6514 0 17514 0 860 0 163940 0 0 0 TODD HEINECKE SENIOR VICE PRESIDENT 134929 0 8265 0 7714 0 18474 0 5241 0 174623 0 0 0 CHRISTINE DUNCAN SENIOR VICE PRESIDENT 128049 0 8265 0 922 0 17002 0 5241 0 159479 0 0 0 MARGARET THOMPSON CHIEF STRATEGY OFFICER 91021 0 20365 0 21500 0 16793 0 3138 0 152817 0 0 0 Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization IN ADDITION TO BASE PAY, THE YMCA OF SOUTH HAMPTON ROADS HAS AN INCENTIVE VARIABLE PAY MATRIX BASED ON SPECIFIC BENCHMARKED PERFORMANCE GOALS. THE BENCHMARKS ARE BASED ON BUDGETED GOALS FOR SEVERAL CRITERIA, INCLUDING MEMBERSHIP REVENUE, NET EARNINGS, FUNDRAISING GOALS, AND ON SEVERAL OTHER GOALS INCLUDED IN THE STRATEGIC AND OPERATIONAL PLANS. ANNUALLY, THE COMPENSATION COMMITTEE REVIEWS AND APPROVES ACTUAL PERFORMANCE VERSUS THE BENCHMARKS AND ESTABLISHES THE AMOUNTS OF INCENTIVE PAY FOR EACH GOAL WITHIN THE PRE-ESTABLISHED SET OF ACHIEVEMENT RANGES. A VIRGINIA SMALL BUSINESS FINANCING AUTHORITY SERIES 2020 531300845 2020-09-30 21631000 See Supplemental Information Below false false false A 4002289 0 21631000 0 0 0 90856 0 0 0 21540144 0 2020 true false true true A false false false false 0.0 0.0 0.0 true false true A false true false false false false true A true Schedule K, Part I, Column (f) ISSUER NAME: VIRGINIA SMALL BUSINESS FINANCING AUTHORITY SERIES 2020 LOAN PROCEEDS UTILIZED TO REFUND THE ECONOMIC DEVELOPMENT AUTHORITY OF ACCOMACK COUNTY BOND (ISSUED 12/20/2012), VIRGINIA SMALL BUSINESS FINANCING AUTHORITY BOND (ISSUED 5/31/2012), THE JOINT INDUSTRIAL DEVELOPMENT AUTHORITY SERIES 2014 BOND (ISSUED 6/30/2014), THE JOINT INDUSTRIAL DEVELOPMENT AUTHORITY SERIES 2017 BOND (ISSUED 5/1/2017), AND THE PORTSMOUTH PORT AND INDUSTRIAL COMMISSION BOND (ISSUED 12/31/2018). X 9 278505 Selling cost X 1 485000 Opinions of experts X SILENT AUCTION DONATIONS 62 22745 Market value X PROGRAM SUPPLIES 63 20556 Market value X Advertising 4 63506 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of Contributions Other - SILENT AUCTION DONATIONS Number of Items Received Other - PROGRAM SUPPLIES Number of Items Received Other - Advertising Number of Contributions on a Quarterly Basis Real estate - Commercial - Land Gift Number of items received Form 990, Part III, Line 1 Organization's mission THE YMCA OF SOUTH HAMPTON ROADS (YMCA) IS A POSITIVE FORCE IN OUR COMMUNITY; TAKING ON THE REAL CHALLENGES THAT WE FACE EVERY DAY. THE YMCA MAKES ACCESSIBLE THE SUPPORT AND OPPORTUNITIES THAT EMPOWER PEOPLE AND COMMUNITIES TO LEARN, GROW AND THRIVE. WITH A FOCUS ON YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY, THE YMCA NURTURES THE POTENTIAL OF EVERY CHILD AND TEEN, IMPROVES THE NATION'S HEALTH AND WELL BEING, AND PROVIDES OPPORTUNITIES TO GIVE BACK AND SUPPORT NEIGHBORS. THE VISION OF THE YMCA OF SOUTH HAMPTON ROADS IS TO STRENGTHEN THE FOUNDATIONS OF OUR COMMUNITY BY INCREASING THE NUMBER OF HEALTHY FAMILIES. THE YMCA IS COMMITTED TO PRODUCING SIGNIFICANT, MEASURABLE RESULTS FOR OVER 250,000 PEOPLE ANNUALLY THROUGHOUT HAMPTON ROADS, FRANKLIN, HALIFAX COUNTY, THE EASTERN SHORE, AND NORTHEASTERN NORTH CAROLINA, USING THREE STRATEGIC PRIORITIES AS OUR GUIDE: COMMUNITY HEALTH AND WELL-BEING, ACADEMIC PERFORMANCE AND LEADERSHIP, AND SERVICE TO OTHERS. AS A LEADING NON-PROFIT ORGANIZATION, THE YMCA OF SOUTH HAMPTON ROADS PROVIDES A LASTING IMPACT, VITAL PROGRAMS AND SERVICES FOR ALL THAT ARE FUNDED THROUGH OUR ANNUAL CAMPAIGN. FROM TACKLING THE ACHIEVEMENT GAP TO TEACHING HEALTHY HABITS, EMPOWERING CHILDREN TO SWIM, TO TAKING ON NEW CHALLENGES AT SUMMER CAMP, OR GIVING PEOPLE THE CHANCE TO STRENGTHEN OUR COMMUNITY THROUGH VOLUNTEERING, EVERYTHING THE YMCA DOES IS IN SERVICE OF BUILDING A BETTER US. BY HELPING KIDS, ADULTS, FAMILIES AND SENIORS IMPROVE THEIR HEALTH AND WELL-BEING, WE BUILD A STRONGER COMMUNITY EVERY DAY. WITH OUR DOORS OPEN TO ALL, THE YMCA BRINGS TOGETHER PEOPLE FROM ALL BACKGROUNDS, AND SUPPORTS THOSE WHO NEED US THE MOST. WE TAKE ON THE MOST URGENT NEEDS IN OUR COMMUNITY AND INSPIRE A SPIRIT OF SERVICE IN RETURN. Form 990, Part III, Line 4d Description of other program services (Expenses $ 26,905 including grants of $ 0)(Revenue $ 65,056) OTHER: Beyond our core pillars of youth development, healthy living, and social responsibility, our offerings extend to a myriad of adult programs, golf tournament fees, and engaging events that include conferences and trainings, ensuring that everyone has a place to belong and thrive. Form 990, Part VI, Line 16b WRITTEN POLICY TO EVALUATE PARTICIPATION IN JOINT VENTURE THE YMCA DOES NOT HAVE A WRITTEN POLICY OR PROCEDURE TO EVALUATE ITS PARTICIPATION UNDER JOINT VENTURE ARRANGEMENTS. HOWEVER, THE YMCA DOES CONSULT WITH LEGAL COUNSEL AND TAX ACCOUNTANTS TO SAFEGUARD THE ORGANIZATION'S EXEMPT STATUS WITH RESPECT TO SUCH ARRANGEMENTS. ALL JOINT VENTURE ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE BOARD. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of the elected officers of the Association (the Chairman of the Board, two Vice-Chairmen, one of whom may be designated a Chairman-Elect, Treasurer, Assistant Treasurer, and Secretary), the immediate Past-Chairman of the Board, the Chairman of each of the Board's standing committees, and a minimum of three representatives of the Center Operating Committee. The Chairman of the Board shall be the Chairman of the Executive Committee. The Executive Committee is delegated all power and authority of the Board of Directors and shall have general charge of the affairs of the Association when the Board of Directors is not in session; the primary focus of the Executive Committee shall be setting and defining the strategic goals and policies of the Association and allocating the funds of the Association. Action taken by the Executive Committee shall bind the Association without any further action by the Board of Directors except that the Executive Committee alone cannot amend the By-Laws or approve the annual operating budget for the Association. The Executive Committee shall report to the Board of Directors at the Board's regularly scheduled meetings all actions taken by the Executive Committee. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Yvonne Allmond and Anthony Walters - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A COMPLETE COPY OF THE FORM 990 IS E-MAILED TO EACH MEMBER OF THE BOARD OF DIRECTORS, FINANCE COMMITTEE, AND AUDIT COMMITTEE PRIOR TO ITS FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE CONFLICT OF INTEREST POLICY IS MONITORED ON AN ONGOING BASIS BY REVIEW OF TRANSACTIONS WITH RELATED PARTIES. IN ADDITION, ON AN ANNUAL BASIS, THE POLICY AND A DETAILED QUESTIONNAIRE IS SENT TO EACH EXEMPT STAFF MEMBER AND VOLUNTEER MEMBERS OF THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE, FINANCE COMMITTEE, PROPERTY COMMITTEE, AUDIT COMMITTEE, AND ENDOWMENT TRUSTEES. RESULTS ARE SUMMARIZED AND PRESENTED TO THE AUDIT COMMITTEE, AND FOLLOW UP IS CONDUCTED AS DEEMED NECESSARY. Form 990, Part VI, Line 15a Process to establish compensation of top management official The following process was undertaken in 2023 for Anthony Walters, President and CEO; Adam Kahrl, Chief Operating Officer; Susan Ohmsen, Chief Financial Officer; Janeine Spencer, Chief People and Culture Officer; Tim Richardson, Chief Legal Officer; and Amelia Baker, Chief Experience Officer : THE YMCA OF SOUTH HAMPTON ROADS UTILIZES A FORMAL REVIEW AND APPROVAL PROCESS FOR THE COMPENSATION OF OFFICERS, KEY EMPLOYEES AND ALL OTHER DISQUALIFIED PERSONS, AND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THE INDEPENDENT COMPENSATION COMMITTEE ADMINISTERS THE PROCESS, WHICH IS GUIDED BY AN EXECUTIVE COMPENSATION PHILOSOPHY AND STRATEGY. THE COMMITTEE GENERALLY MEETS TWICE ANNUALLY - ONCE EARLY IN THE YEAR FOR STAFF PERFORMANCE EVALUATION AND COMPENSATION REVIEW, AND AGAIN MID-YEAR TO GET AN UPDATE ON GOALS AND DISCUSS OTHER MATTERS AS THE NEED ARISES. PERIODICALLY, AN OUTSIDE CONSULTANT, SMITH PILOT INC, IS ENGAGED TO CONDUCT A COMPETITIVE EXECUTIVE TOTAL CASH COMPENSATION ANALYSIS, TO CONDUCT COMPETITIVE TOTAL COMPENSATION AND EXECUTIVE BENEFITS ANALYSES RELATIVE TO COMPARABLE NON-PROFIT ORGANIZATIONS, AND TO PROVIDE GUIDANCE AND COUNSEL TO THE COMPENSATION COMMITTEE IN MATTERS RELATED TO EXECUTIVE COMPENSATION, REGULATORY COMPLIANCE, BOARD GOVERNANCE, AND RELATED BEST PRACTICES. ULTIMATELY, THE CONSULTANT ISSUES A COMPETITIVE ASSESSMENT AND REASONABLENESS OPINION OF EXECUTIVE COMPENSATION, AND COMPENSATION IS APPROVED BY THE COMPENSATION COMMITTEE AND REPORTED TO THE BOARD OF DIRECTORS. DATA, DISCUSSION, AND DECISIONS ARE DOCUMENTED IN MINUTES. THIS CONSULTANT WAS USED IN 2023. Form 990, Part VI, Line 15b Process to establish compensation of other employees The YMCA of South Hampton Roads utilized a formal review and approval process for all disqualified employees. The independent Compensation Committee administers the process, which is guided by a board approved executive compensation philosophy and strategy. Compensation and executive benefits are approved by the Compensation Committee and reported to the Board of Directors. Data, discussion and decisions are documented in minutes. Form 990, Part VI, Line 19 Required documents available to the public ALL DOCUMENTS ARE AVAILABLE UPON WRITTEN OR VERBAL REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(d), BUT ARE NOT WIDELY MADE AVAILABLE TO THE PUBLIC. THE 990 IS AVAILABLE ON THE INTERNET VIA POSTING BY GUIDESTAR. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 3623618, Related or Exempt Function Revenue: 3623618, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in interest in net assets held by others - 366760;